https://www.taxtmi.com/caselaws?id=436314 Section 119(2)(b) permits condonation of delay in income-tax claims to prevent genuine hardship, and the Board may validly attach reasonable conditions, including an outer time limit, to that relief. A claim made beyond the period fixed in Circular No. 9/2015 was therefore barred by limitation, especially where the petitioner had sought relief under the same circular but approached the authority after more than twelve years. The circular was upheld, and the petitioner was denied the requested refund-related relief. en-us Wed, 05 Apr 2023 00:00:00 +0530 Wed, 18 Dec 2024 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436314 Section 119(2)(b) permits condonation of delay in income-tax claims to prevent genuine hardship, and the Board may validly attach reasonable conditions, including an outer time limit, to that relief. A claim made beyond the period fixed in Circular No. 9/2015 was therefore barred by limitation, especially where the petitioner had sought relief under the same circular but approached the authority after more than twelve years. The circular was upheld, and the petitioner was denied the requested refund-related relief. Case-Laws Income Tax Wed, 05 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436314